Section 33 in Maharashtra Public Trust Rules, 1951
33. Notice of demand in respect of contribution.
(1)When the contribution payable by a public trust has been assessed, [and the amount of advance contribution received under sub-rule (6A) of rule 32 is found to be less than the amount of contribution so assessed or where no advance payment of the contribution is made, then] [Inserted by Notification No. BPT.1183/(43)-VI, dated 16th August 1983.] the Deputy or Assistant Charity Commissioner shall issue a notice of demand in form of Schedule XV, or, where the public trust is a dharmada, in the form of Schedule XVA hereto, to the trustee or manager or the person charging or collecting the dharmada as the case may be, [specifying the balance amount of contribution payable or if no advance payment is made, the amount payable and the date by which the payment shall be made.] [Substituted by Notification No. BPT.1183/(43)-VI, dated 16th August 1983.](2)A trustee or manager objecting to the amount of contribution assessed may file an objection before the Deputy or Assistant Charity Commissioner stating the grounds of his objection within [30 days] [Substituted by Notification No. 13337/P, dated 2nd June 1972.] of the receipt of the notice of demand. No objection shall be entertained unless the amount of demand as required by the notice has been first deposited:[Provided that, such objection may be entertained after the expiry of such period if the Deputy or Assistant Charity Commissioner is satisfied that there are reasonable grounds for delay in not filing the objection in time.] [Substituted by Notification No. 13337/P, dated 2nd June 1972.](3)The Deputy or Assistant Charity Commissioner on receipt of the objection shall cause it to be entered in a register to be kept for the purpose in the form of Schedule XVI hereto, and shall after hearing the trustees or manager for reasons to be recorded in writing, pass such orders as he may deem fit, subject to the order of the charity Commissioner shall be final.(4)A trustee or manager may apply to the charity Commissioner within 30 days from the date of order passed by the Deputy or Assistant Charity Commissioner under sub-rule (3) for revising such order, the application shall be made in the form or a memorandum signed by the applicant or his pleader. The memorandum shall set forth concisely and under distinct heads the grounds of objections to the order passed by the Deputy or Assistant Charity Commissioner, as the case may be, without any argument or narration and such grounds shall be numbered consecutively.(5)On receipt of an application under sub-rule (4), the charity commissioner may, after hearing the applicant or his pleader, either confirm or modify the order passed by the Deputy or Assistant Charity Commissioner under sub-rule (3).(6)[ The Charity Commissioner may also suo motu revise a notice of demand issued by the Deputy or Assistant Charity Commissioner under sub-rule (1) or an order passed by either of those officers under sub-rule (3), or order passed by any of them holding that the trust is not liable to pay contribution.Provided that, the Charity Commissioner shall not pass any order either assessing or enhancing the amount of contribution assessed by the Deputy or Assistant Charity Commissioner without giving the trustee or the manager an opportunity of being heard.] [Substituted by Notification No. 24718/P, dated 14th September, 1964.](7)[ If the Deputy or Assistant Charity Commissioner has reasons to believe at any time after the notice of demand is issued under sub-rule (1), that the amount specified in the notice of demand is under assessed on an ground whatsoever, then the Deputy or Assistant Charity Commissioner shall cause to be issued a supplementary of demand and accordingly, the other provisions of this rule shall apply as if the notice were a notice issued under sub-rule (1).] [Inserted by Notification No. 13337/P, dated 2nd June 1972.](8)[ Notwithstanding anything contained in these rules, in the case of public trusts falling in the class of trusts exempted from payment of contribution under subsection (2) of section 58 or in the class of public trusts of which contribution is remitted under subsection (3) of section 58 or in respect of which deductions have not been allowed in calculating the gross annual income as per sub-rule (3) of rule 32 or have been allowed in part only, or in respect of which the amount of excess contribution cannot be adjusted against contribution payable during the next financial year as provided in sub-rule (6B) of rule 32, or that due to inaccuracy in arithmetical calculations or clerical omissions, refund is due to a public trust, where the Charity Commissioner, Deputy or Assistant Charity Commissioner is satisfied that such public trust has paid contribution, he may suo motu or on application, direct that the amount of such contribution or, as the case may be, excess contribution, shall be refunded to such public trust and shall record reasons therefor.] [Inserted by Notification of 18.10.1988.]
